ComptAC's: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ComptAC's
Largest movements
- Cash -€20,478
down €20,478 (-40.2%), from €50,987 to €30,510
mainly Contributions, distributions and other (-€50,000) and Receivables within one year (-€18,798)
- Receivables within one year +€18,798
up €18,798 (+20.4%), from €92,137 to €110,935
of which Trade receivables: +€28,271
- Other debts +€45,247
up €45,247 (+112.6%), from €40,175 to €85,421
- Profit (loss) carried forward -€24,712
down €24,712 (-29.7%), from €83,315 to €58,603
- Debts after one year -€14,804
down €14,804 (-21.6%), from €68,683 to €53,879
- Tax, wage and social debts -€6,886
down €6,886 (-60.6%), from €11,356 to €4,470
of which Taxes: -€5,112
- Financial income -€37,968
down €37,968 (-94.9%), from €40,023 to €2,055
- Gross operating margin -€23,424
down €23,424 (-35.9%), from €65,173 to €41,750
- Taxes -€5,333
down €5,333 (-35.2%), from €15,139 to €9,806
- Financial charges -€1,782
down €1,782 (-22.8%), from €7,810 to €6,028
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €297,826 | €295,035 | -€2,791 | -0.9% |
| Fixed assets | 21/28 | €123,891 | €123,524 | -€368 | -0.3% |
| Tangible fixed assets | 22/27 | €8,891 | €8,524 | -€368 | -4.1% |
| Other tangible fixed assets | 26 | €8,891 | €8,524 | -€368 | -4.1% |
| Financial fixed assets | 28 | €115,000 | €115,000 | = | 0.0% |
| Current assets | 29/58 | €173,935 | €171,512 | -€2,423 | -1.4% |
| Amounts receivable after more than one year | 29 | €30,000 | €30,000 | = | 0.0% |
| Other amounts receivable | 291 | €30,000 | €30,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €92,137 | €110,935 | +€18,798 | +20.4% |
| Trade receivables | 40 | €79,476 | €107,747 | +€28,271 | +35.6% |
| Other amounts receivable | 41 | €12,661 | €3,188 | -€9,473 | -74.8% |
| Cash at bank and in hand | 54/58 | €50,987 | €30,510 | -€20,478 | -40.2% |
| Deferred charges and accrued income | 490/1 | €810 | €67 | -€744 | -91.8% |
| Total equity and liabilities | 10/49 | €297,826 | €295,035 | -€2,791 | -0.9% |
| Equity | 10/15 | €159,033 | €134,320 | -€24,712 | -15.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €73,718 | €73,718 | = | 0.0% |
| Distributable reserves | 133 | €73,718 | €73,718 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,315 | €58,603 | -€24,712 | -29.7% |
| Amounts payable | 17/49 | €138,793 | €160,715 | +€21,921 | +15.8% |
| Amounts payable after more than one year | 17 | €68,683 | €53,879 | -€14,804 | -21.6% |
| Financial debts | 170/4 | €68,683 | €53,879 | -€14,804 | -21.6% |
| Amounts payable within one year | 42/48 | €70,111 | €106,836 | +€36,725 | +52.4% |
| Current portion of amounts payable after more than one year | 42 | €14,167 | €14,804 | +€637 | +4.5% |
| Trade debts | 44 | €4,413 | €2,140 | -€2,272 | -51.5% |
| Suppliers | 440/4 | €4,413 | €2,140 | -€2,272 | -51.5% |
| Taxes, remuneration and social security | 45 | €11,356 | €4,470 | -€6,886 | -60.6% |
| Taxes | 450/3 | €9,582 | €4,470 | -€5,112 | -53.3% |
| Remuneration and social security | 454/9 | €1,774 | - | -€1,774 | |
| Other amounts payable | 47/48 | €40,175 | €85,421 | +€45,247 | +112.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,157 | €1,373 | +€216 | +18.6% |
| Other operating charges | 640/8 | €1,584 | €1,310 | -€274 | -17.3% |
| Gross operating margin | 9900 | €65,173 | €41,750 | -€23,424 | -35.9% |
| Operating profit (loss) | 9901 | €62,432 | €39,067 | -€23,365 | -37.4% |
| Financial income | 75/76B | €40,023 | €2,055 | -€37,968 | -94.9% |
| Recurring financial income | 75 | €40,023 | €2,055 | -€37,968 | -94.9% |
| Financial charges | 65/66B | €7,810 | €6,028 | -€1,782 | -22.8% |
| Recurring financial charges | 65 | €7,810 | €6,028 | -€1,782 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | €94,645 | €35,094 | -€59,552 | -62.9% |
| Income taxes | 67/77 | €15,139 | €9,806 | -€5,333 | -35.2% |
| Profit (loss) for the period | 9904 | €79,506 | €25,288 | -€54,218 | -68.2% |
| Profit (loss) for the period to be appropriated | 9905 | €79,506 | €25,288 | -€54,218 | -68.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.